Santana Rey expects sales of Business Solutions's line of computer workstation furniture to equal 300 workstations (ot a sales price of $3,000 each) for 2018. The workstations manufacturing costs include the following Direct materials Direct labor Variable overhead Fixed overhead $ 800 per unit $ 400 per unit $100 per unit $24,000 per year The selling expenses related to these workstations follow. Varstab selling expenses Fixed selling expenses se per unit $4,000 per year Santana is considering how many workstations to produce in 2018. She is confident that she will be able to sell any workstations in her 2018 ending inventory during 2019. However, Santana does not want to overproduce as she does not have sufficient storage space for many more workstations 2. Complete the following income statements using variable costing. BUSINESS SOLUTIONS Variable Costing Income Statements Production volume (units) 300 workstations 300 Sales volume (units) workstations 320 workstations 300 workstations s Net Income (loss) No Under variable costing can a company increase its net income by increasing production